Murgatroyd Co. purchased equipment on January 1, 2016, for $500,000, estimating a five-year useful life and no residual value. In 2016 and 2017, Murgatroyd depreciated the asset using the sum-of-years'-digits method. In 2018, Murgatroyd changed to straight-line depreciation for this equipment. What depreciation would Murgatroyd record for the year 2018 on this equipment?

A) $75,000.

B) $76,667.

C) $66,667.

D) None of these answer choices are correct.